Description: This discussion focuses on group retirement plans and takes a look at the possibility of future problems as a result of offering group annuity plans permitting the employer to choose method of funding. The discussion further seeks to discover what considerations are involved in determining minimum size for group annuity contract of the deposit administration type and if insurance company proposals include cost estimates involving labor turnover rates. From Transactions of Society of Actuaries 1951, Vol. 3, No. 5.

Description: This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- for calculations under the Projected Unit Credit Cost Method, 2. Discusses certain types of retirement and ancillary benefits that are not easily handled under the Projected Unit Credit Cost Method, and 3. Provides insight into the nuances of using the Projected Unit Credit Cost Method for pension expense and funding purposes. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: Introduction of a symposium of papers that arose out of the discussions of the Committee on Retirement Systems Practice Education regarding the adequacy of defined benefit pension plan funding.

Description: This is a discussion of the paper, The Mathematical Risk of Lump-Sum Death Benefits in a Trusteed Pension Plan by Hilary L. Seal. From Transactions of Society of Actuaries 1953, Vol. 5, No. 13.

Description: This paper attempts, in some measure, to get at least the fundamentals of pension funding into actuarial literature. From Transactions of Society of Actuaries 1952, Vol. 4, No. 8.

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses the criteria used to judge adequacy of contributions to support benefits, for Taft-Hartley pension plans with fixed benefits and fixed contributions. The panelists also address Internal Revenue Service tests of adequacy in PS 64.

Description: This paper explores and develops some initial ideas of roll-forward reserve funding of Social Security. It reports on the work of actuarial students and teachers for an 8-week study period coordinated with the National Science Foundation program of Research Experience for Undergraduate grants. From Actuarial Research Clearing House 1994, VOL. 1.

Description: This paper proposes principles to serve as the basis for revising the pension funding rules established in 1974, and also suggests a set of revised rules. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

Description: This article gives a Canadian actuary's perspective about the role an actuary has in determining a pension plan's funding level.

Description: This article discusses plans and processes for adequate funding for pension plans.